GERPAC CAFETARIA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
GERPAC CAFETARIA
Largest movements
- Receivables within one year -€488
no longer reported in 2023 (was €488)
- Deferred charges and accrued income -€347
no longer reported in 2023 (was €347)
- Cash -€288
no longer reported in 2023 (was €288)
- Other debts +€3,088
up €3,088 (+30.0%), from €10,280 to €13,368
- Accrued charges and deferred income -€2,007
no longer reported in 2023 (was €2,007)
- Trade debts -€1,910
no longer reported in 2023 (was €1,910)
- Tax, wage and social debts -€294
no longer reported in 2023 (was €294)
No income-statement line moved by more than 1% of the activity.
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,145 | €1,022 | -€1,123 | -52.4% |
| Fixed assets | 21/28 | €1,022 | €1,022 | = | 0.0% |
| Financial fixed assets | 28 | €1,022 | €1,022 | = | 0.0% |
| Current assets | 29/58 | €1,123 | - | -€1,123 | |
| Amounts receivable within one year | 40/41 | €488 | - | -€488 | |
| Other amounts receivable | 41 | €488 | - | -€488 | |
| Cash at bank and in hand | 54/58 | €288 | - | -€288 | |
| Deferred charges and accrued income | 490/1 | €347 | - | -€347 | |
| Total equity and liabilities | 10/49 | €2,145 | €1,022 | -€1,123 | -52.4% |
| Equity | 10/15 | -€12,346 | -€12,346 | = | 0.0% |
| Contributions | 10/11 | €15,121 | €15,121 | = | 0.0% |
| Reserves | 13 | €16,274 | €16,274 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €415 | €415 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,741 | -€43,741 | = | 0.0% |
| Amounts payable | 17/49 | €14,491 | €13,368 | -€1,123 | -7.7% |
| Amounts payable within one year | 42/48 | €12,484 | €13,368 | +€884 | +7.1% |
| Trade debts | 44 | €1,910 | - | -€1,910 | |
| Suppliers | 440/4 | €1,910 | - | -€1,910 | |
| Taxes, remuneration and social security | 45 | €294 | - | -€294 | |
| Taxes | 450/3 | €294 | - | -€294 | |
| Other amounts payable | 47/48 | €10,280 | €13,368 | +€3,088 | +30.0% |
| Accrued charges and deferred income | 492/3 | €2,007 | - | -€2,007 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.